Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Whether the table space provided by the Automobile dealers to financial institutions fall under Business Auxiliary service or not - scrutiny of further facts necessary to understand the transaction - larger bench - AT
Whether the table space provided by the Automobile dealers to financial institutions fall under Business Auxiliary service or not - scrutiny of further facts necessary to understand the transaction - larger bench - AT
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